1.audit 审计 O:ACp<@
2.attestation 鉴证 DXQ]b)y+N
3.credibility 可信赖程度 P=7X+}@
4.audit of financial statements 财务报表审计 smn~p/u
5.agreed-upon procedures 执行商定程序 LW#U+bv]Dq
6.high levels of assurance 高水平保证 <$ qT(3w<y
7.compilation 编制 +VL:O]`DJ
8.reliability 可靠性 y`z4S,
9.relevance 相关性 C-g,uARX(r
10.professional skepticism 职业谨慎 {`-AIlH(
11.objectivity 客观性 FjMKb
12. professional competence 专业胜任能力 3!%-O:!
13.Senior/CPA-in-charge 项目经理 E!uQ>'iq.
14.audit engagement letter 业务约定书 *3s-=.U~
15.recurring audit 连续审计 ZXXJ!9-&+J
16.the client 委托人 rjj_]1?K
17.change CPA 更换注册会计师 F'CJN$6Mw/
18.the existing CPA 现任注册会计师 Z!*6;[]SfG
19.the successor CPA 后任注册会计师 M+%qVwp
20.the preceding CPA前任注册会计师 /%gMzF
21.issue the audit report 出具审计报告 *IIA
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22.expert 专家 %gj7KF
23.the board of directors 董事会 ym_as8A*Q
24.knowledge of the entity‘ s business 了解被审计单位情况 mg" _3].j
25.assess material misstatement risks评估重大错报风险 !yr4B"kz
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6:AEg
27.a general knowledge of —— 初步了解―――的情况 )l/
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28.a more knowledge of—— 进一步了解的情况 d[ _@l
29.the prior year‘s working papers 以前年度工作底稿 k~I]Y,
30.minutes of meeting 会议纪要 FHEP/T\5
31.business risks 经营风险 7SNdC8GZ~
32.appropriateness 适当性 H@9QEj!Y
33.accounting estimate 会计估计 [rW];H8:~
34.management representations 管理层声明 G/#m.=t
35.going concern assumption 持续经营假设 5<Uh2c
36.audit plan 审计计划 {:3:GdM6
37.significant audit areas 重点审计领域 %yd(=%)fMB
38.error 错误 *e<}hmDr
39.fraud舞弊 ,In%r`{i
40.modified or additional procedures 修改或追加审计程序 !aKu9SR^e
41.misappropriation of assets 侵占资产 \S1W,H|
42.transactions without substance 虚假交易 7WY~v2SDF
43.unusual pressures 异常压力 #`!mQSK
44.the suspected noncompliance 涉嫌存在违法行为 >P:U9
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45.materialiy 重要性 t0r0{:
46.exceed the materiality level 超过重要性水平 a)c;z@r
47.approach the materiality level 接近重要性水平 =F}qT|K
48.an acceptably low level 可接受水平 iX<" \pV
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 G e5Yz.Qv
50.misstatements or omissions 错报或漏报 [h !i{QD
51.aggregate 总计 !^s -~`'\~
52.subsequent events 期后事项 Ryh 0r
53.adjust the financial statements 调整财务报表 )=`DEbT
54.perform additional audit procedures 实施追加的审计程序 "C(yuVK1G
55.audit risk 审计风险 ZI1*Cb
56.detection risk 检查风险 #XB3Wden2
57.inappropriate audit opinion 不适当的审计意见 uPapINj
58.material misstatement 重大的错报 U OGjil{.
59.tolerable misstatement 可容忍错报 M d8(P23hS
60.the acceptable level of detection risk 可接受的检查风险